Legal Opinion
United States v. Jackson Oldsmobile, Inc.
Court of Appeals for the Fifth Circuit
Decided January 23, 1967No. 22485_1PublishedCited by 6 opinions
1Opinion of the Court
COLEMAN, Circuit Judge.
This appeal is from a District Court Judgment which allowed a corporate income taxpayer to carry over 1953 and 1954 net operating losses and deduct them from profits earned during 1956 and 1957. The thorough, exhaustive findings and conclusions of the able District Judge appear in a published opinion, 237 F.Supp. 779 (1964).
The respective positions of the taxpayers and the Government have been thoroughly briefed and argued to this Court. Upon mature consideration, we agree with the decision below that the taxpayer was entitled to the carry over. Consequently, no good…
2Cases cited3 opinions
- Libson Shops, Inc., v. Koehler, District Director of Internal RevenueSupreme Court of the United States · 1957
- Wier Long Leaf Lumber Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1949
- Jackson Oldsmobile, Inc. v. United StatesDistrict Court, M.D. Georgia · 1964
3Cited by6 opinions
- Vulcan Materials Company v. United StatesCourt of Appeals for the Fifth Circuit · 1971
- United States v. Board of Education of City of BessemerCourt of Appeals for the Fifth Circuit · 1968
- United States of America and Doris Elaine Brown v. The Board of Education of the City of Bessemer, United States of America and Dwight Armstrong v. Board of Education of the City of Birmingham, Jefferson County, Alabama, United States of America and Linda Stout, by Her Father and Next Friend, Blevin Stout v. Jefferson County Board of EducationCourt of Appeals for the Fifth Circuit · 1968
- Anbaco-Emig Corp. v. CommissionerUnited States Tax Court · 1967
- Anbaco-Emig Corp. v. CommissionerUnited States Tax Court · 1967
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